CP504

A CP504 is the IRS's Notice of Intent to Levy under Internal Revenue Code section 6331(d). It is a serious letter — the last reminder before the IRS moves from writing to acting — but by law the first thing it can actually take at this stage is a state tax refund. Broader levies on wages or bank accounts generally require one more notice that carries hearing rights.

“Pay immediately. If you don't, we can take your state tax refund, begin looking for other assets, and file a public lien. Seriously delinquent debt can also affect your U.S. passport.”

This is the stage where responding matters most. The IRS's own page says payment plans and appeals under the Collection Appeals Program are still available — the door is open, but it is the moment to walk through it.

• The complete notice, including the amount and tax year
• Every earlier notice in the chain you still have
• Proof of payments and any payment-plan paperwork
• A quick list of income sources and bank accounts — useful for whoever helps you assess exposure

• Confirming exactly where the account stands and what the IRS can and cannot take at this stage
• Filing a Collection Appeals Program request before action is taken, when that's the right move
• Negotiating a payment plan, offer in compromise, or hardship status that stops the escalation
• Addressing passport certification if the debt is large enough to trigger it